An organization is designing a system to evaluate its performance. Below is a list of various measures that could accomplish this goal. Please follow the instructions and answer the following questions.
a. Classify each measure as financial or nonfinancial and as leading or lagging. When is it appropriate to use each?
b. Classify each measure according to the functional area of the organization that would find it most relevant and applicable - for example, sales and marketing, manufacturing, human resource, accounting and finance, and upper management.
c. How are companies able to use these measures to evaluate performances at both the individual and company-wide levels?
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